The Ministry of National Economy & Finance and AADE have pushed back the start of Phase B of the Digital Delivery Note under myDATA (see the official AADE announcement). The updated schedule provides more time for businesses to adapt, while also broadening exemptions for specific sectors.
New Timeline for Phase B
- 1 Dec 2025 – 30 Apr 2026: Optional data submission to myDATA.
- From 1 May 2026: Mandatory submission for all businesses.
Phase A obligations (digital issuance of movement documents and recipient notification) apply from 1 Dec 2025.
What Phase B Covers
Phase B goes beyond document issuance:
- Loading and unloading events
- Goods receipt
- Quality and quantity checks
- End-to-end digital tracking of goods
Expanded Exemptions
New categories are added to existing exceptions:
- Spare Parts & Networks: Maintenance of water, energy, and motorway networks
- Minerals & Ceramics: Industrial minerals, ceramic bricks, roof tiles
- Education: Free textbooks for public schools
- Press: Newspapers and magazines moved to/from newsagents
- Retail: Parcels via courier/post can show the retail receipt instead of a digital delivery note
Key Takeaway
Phase B of Greece’s myDATA rollout signals a shift from e-invoicing to comprehensive digital monitoring of goods movement. With the new May 2026 deadline, businesses gain extra time, but early preparation is critical to ensure compliance and operational efficiency.
